这份来自JetBrains Support的官方文档认为应该包含以下内容:

All files under .idea directory except workspace.xml and tasks.xml because
    they store specific user settings
All the *.iml files that can be located in different module directories

它还给出了其他需要注意的事项的建议。

基本上是自动重新生成的任何文件。

一个很好的测试是克隆你的repo，看看Android Studio是否能够立即解释和运行你的项目(生成缺少的东西)。 如果没有，找到丢失的内容，并确保它没有被忽略，而是添加到回购中。

也就是说，你可以在现有的.gitignore文件上举例，比如Android文件。

# built application files
*.apk
*.ap_

# files for the dex VM
*.dex

# Java class files
*.class

# generated files
bin/
gen/

# Local configuration file (sdk path, etc)
local.properties

# Eclipse project files
.classpath
.project

# Proguard folder generated by Eclipse
proguard/

# Intellij project files
*.iml
*.ipr
*.iws
.idea/

Android Studio Chipmunk 2021.2.1

如果你使用Android Studio创建Gradle项目，.gitignore文件将包含以下内容:

. gitignore

*.iml
.gradle
/local.properties
/.idea/caches
/.idea/libraries
/.idea/modules.xml
/.idea/workspace.xml
/.idea/navEditor.xml
/.idea/assetWizardSettings.xml
.DS_Store
/build
/captures
.externalNativeBuild
.cxx
local.properties

我建议忽略完整的”。目录，因为它包含特定于用户的配置，对于构建过程没有什么重要的。

Gradle项目文件夹

在存储库克隆之后，你的(Gradle)项目文件夹中唯一应该存在的东西是这样的结构(至少对于我目前遇到的用例来说是这样的):

app/
.git/
gradle/
build.gradle
.gitignore
gradle.properties
gradlew
gradlew.bat
settings.gradle

注意:建议像这里描述的那样签入gradle包装器脚本(gradlew, gradlew.bat)。

要使Wrapper文件对其他开发人员和执行环境可用，您需要将它们检入版本控制。

这是通过这里生成。gitignore的最好方法

这是使用http://gitignore.io/的引用创建的，在这里您可以为任何项目创建最新更新的gitignore文件。Android http://gitignore.io/api/androidstudio。希望这能有所帮助。目前我使用的是Android Studio 3.6.3

# Created by https://www.gitignore.io/api/androidstudio
# Edit at https://www.gitignore.io/?templates=androidstudio

### AndroidStudio ###
# Covers files to be ignored for android development using Android Studio.

# Built application files
*.apk
*.ap_

# Files for the ART/Dalvik VM
*.dex

# Java class files
*.class

# Generated files
bin/
gen/
out/

# Gradle files
.gradle
.gradle/
build/

# Signing files
.signing/

# Local configuration file (sdk path, etc)
local.properties

# Proguard folder generated by Eclipse
proguard/

# Log Files
*.log

# Android Studio
/*/build/
/*/local.properties
/*/out
/*/*/build
/*/*/production
captures/
.navigation/
*.ipr
*~
*.swp

# Android Patch
gen-external-apklibs

# External native build folder generated in Android Studio 2.2 and later
.externalNativeBuild

# NDK
obj/

# IntelliJ IDEA
*.iml
*.iws
/out/

# User-specific configurations
.idea/caches/
.idea/libraries/
.idea/shelf/
.idea/workspace.xml
.idea/tasks.xml
.idea/.name
.idea/compiler.xml
.idea/copyright/profiles_settings.xml
.idea/encodings.xml
.idea/misc.xml
.idea/modules.xml
.idea/scopes/scope_settings.xml
.idea/dictionaries
.idea/vcs.xml
.idea/jsLibraryMappings.xml
.idea/datasources.xml
.idea/dataSources.ids
.idea/sqlDataSources.xml
.idea/dynamic.xml
.idea/uiDesigner.xml
.idea/assetWizardSettings.xml

# OS-specific files
.DS_Store
.DS_Store?
._*
.Spotlight-V100
.Trashes
ehthumbs.db
Thumbs.db

# Legacy Eclipse project files
.classpath
.project
.cproject
.settings/

# Mobile Tools for Java (J2ME)
.mtj.tmp/

# Package Files #
*.war
*.ear

# virtual machine crash logs (Reference: http://www.java.com/en/download/help/error_hotspot.xml)
hs_err_pid*

## Plugin-specific files:

# mpeltonen/sbt-idea plugin
.idea_modules/

# JIRA plugin
atlassian-ide-plugin.xml

# Mongo Explorer plugin
.idea/mongoSettings.xml

# Crashlytics plugin (for Android Studio and IntelliJ)
com_crashlytics_export_strings.xml
crashlytics.properties
crashlytics-build.properties
fabric.properties

### AndroidStudio Patch ###

!/gradle/wrapper/gradle-wrapper.jar

# End of https://www.gitignore.io/api/androidstudio

我合并Github .gitignore文件

Android.gitignore JetBrains.gitignore

### Github Android.gitignore ### 

# Built application files
*.apk
*.ap_

# Files for the Dalvik VM
*.dex

# Java class files
*.class

# Generated files
bin/
gen/

# Gradle files
.gradle/
build/

# Local configuration file (sdk path, etc)
local.properties

# Proguard folder generated by Eclipse
proguard/

# Log Files
*.log

# Android Studio Navigation editor temp files
.navigation/

# Android Studio captures folder
captures/

### Github JetBrains.gitignore ### 

# Covers JetBrains IDEs: IntelliJ, RubyMine, PhpStorm, AppCode, PyCharm, CLion, Android Studio

*.iml

## Directory-based project format:
.idea/
# if you remove the above rule, at least ignore the following:

# User-specific stuff:
# .idea/workspace.xml
# .idea/tasks.xml
# .idea/dictionaries

# Sensitive or high-churn files:
# .idea/dataSources.ids
# .idea/dataSources.xml
# .idea/sqlDataSources.xml
# .idea/dynamic.xml
# .idea/uiDesigner.xml

# Gradle:
# .idea/gradle.xml
# .idea/libraries

# Mongo Explorer plugin:
# .idea/mongoSettings.xml

## File-based project format:
*.ipr
*.iws

## Plugin-specific files:

# IntelliJ
/out/

# mpeltonen/sbt-idea plugin
.idea_modules/

# JIRA plugin
atlassian-ide-plugin.xml

# Crashlytics plugin (for Android Studio and IntelliJ)
com_crashlytics_export_strings.xml
crashlytics.properties
crashlytics-build.properties

请阅读:JetBrains支持:如何在版本控制系统下管理项目